BharatTaxGST

Sri Kushappa M Kabade vs. Asst. Commissioner Of Commercial Taxes

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WP/203192/2025HC KarnatakaGSTCNR KAHC03011065202528 October 2025Bench: M.G.S.KAMAL4 pages
For Petitioner: SRI SUBHASH MALLAPUR, ADVOCATEFor Respondent: SRI MALLIKARJUN SAHUKAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:6320 WP No. 203192 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 28TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.G.S.KAMAL WRIT PETITION NO. 203192 OF 2025 (T-RES) BETWEEN: SRI KUSHAPPA M. KABADE PROP M/S R. K. CONSULTANCY AND CONSTRUCTIONS, 01, JORAPUR PETH, UPPAR GALLI, VIJAYAPURA-586101, KARNATAKA. …PETITIONER (BY SRI SUBHASH MALLAPUR, ADVOCATE) AND: 1. ASST. COMMISSIONER OF COMMERCIAL TAXES, LGSTO-450, AFZALPUR TAKKE, VIJAYAPUR-586102. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS) BELAGAVI DIVISION, BELAGAVI-560027. …RESPONDENTS (BY SRI MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT IN NATURE OF CERTIORARI AND QUASH THE ORDER-IN- APPEAL NO. GST-158/2025-26 DATED 19.06.2025 PASSED BY RESPONDENT NO.2 VIDE ANNEXURE-C AND QUASH THE Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:6320 WP No. 203192 of 2025 CANCELLATION OF REGISTRATION ORDER DATED 03.08.2024 PASSED BY THE RESPONDENT-1 VIDE ANNEXURE-B. B) ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT/ ORDER/ DIRECTION TO RESPONDENTS TO RESTORE THE GST REGISTRATION OF THE PETITIONER. C) GRANT SUCH OTHER RELIEFS OR ORDERS AS THIS HON’BLE COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S.KAMAL

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.G.S.KAMAL)

Petitioner is before this Court being aggrieved by the cancellation of its GST registration certificate vide order dated 03.08.2024 passed by respondent No.1 as per Annexure-B. Appeal filed against the said order dated 19.06.2025 in Appeal No.GST-158/2025-26 passed by respondent No.2 vide Annexure-C also has been rejected.

2.

Learned counsel for the petitioner relying upon the order of the Co-ordinate Bench of this Court dated HC-KAR NC: 2025:KHC-K:6320

28.08.

2024 passed in W.P.No.21725/2024 in the case of found in the aforesaid order in W.P.No.21725/2024. 4. Accordingly, petition is allowed.

5.

The order dated 03.08.2024 passed by respondent No.1 vide Annexure-B and order dated 19.06.2025 in Appeal No.GST:158/2025-26 passed by respondent No.2 vide Annexure-C are quashed.

6.

Respondents-authorities are directed to reinstate/restore the GST registration of the petitioner subject to petitioner filing GST returns and paying up to HC-KAR NC: 2025:KHC-K:6320 date tax together with interest, if any, within four weeks from the date of receipt of certified copy of this order. (M.G.S.KAMAL) JUDGE U LIST NO.: 1 SL NO.: 17 CT:PK

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.